Bridging Accounting and Sustainable Development: A Conceptual Analysis for Business Practice
Andrianto *
Faculty of Economics and Business, Muhammadiyah University of Lamongan, Lamongan, Indonesia.
*Author to whom correspondence should be addressed.
Abstract
Objective: As an understanding and explanation of the social and environmental effects as part of the consequences of human activities that have a real role, the role of sustainable development as a series and guideline for business organizing principles in various contexts, from business policy makers and on various scales that are considered important.
Study Design: Exploratory studies are conducted in order to explore research questions and do not intend to provide a final solution to a research problem.
Place and Duration of Study: Mineral water production company, PT. Fenishelo Putra Mahkota, between September 2024 to December 2024.
Methodology: This research method uses an exploratory approach based on the results of previous research in order to develop scientific knowledge related to sustainability accounting.
Results: The results of this study explain thatEfforts and steps in sustainable development are able to provide encouragement in overcoming complex problems and those related to sustainable development policies such as climate change, biodiversity management, social justice, and the rights of all people to manage the earth's resources which are very important for a permanent and applicable livelihood.
Conclusion: The urgency to address sustainable development issues and the lack of confidence in the possibility of a “solution” requires the development of science in order to resolve them.
Keywords: Social and environmental, sustainability, human resources, exploration